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June 26, 2026

The Treaty between the United Arab Emirates and Antigua and Barbuda aims to promote economic relations by avoiding double taxation and preventing fiscal evasion on income and capital (Preamble). It covers various taxes, including UAE income and corporate taxes (Article 2). The primary mechanism for eliminating double taxation is the Credit Method (Article 24). Notable provisions include the taxation of business profits (Article 8), dividends (Article 11), and capital gains (Article 14). The Treaty also grants specific exemptions for qualified government entities and local government financial institutions regarding various income types, including immovable property income (Article 29).

Agreement between the Government of the UNITED ARAB EMIRATES and the Government of ANTIGUA AND BARBUDA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital

StatusIn Force

Signed on15 January 2017

Entered into force24 February 2022

Amended on-

Terminated on-

The Government of the United Arab Emirates and the Government of Antigua and Barbuda

Desiring to promote their mutual economic relations through the conclusion between them of an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital

Have agreed as follows:

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered

Article 3 - Income from Hydrocarbons

Article 4 - General definition

Article 5 - Resident

Article 6 - Permanent Establishment

Article 7 - Income from Immovable Property

Article 8 - Business Profits

Article 9 - Shipping and Air Transport

Article 10 - Associated Enterprises

Article 11 - Dividends

Article 12 - Interest

Article 13 - Royalties

Article 14 - Capital Gains

Article 15 - Independent personal services

Article 16 - Income from employment

Article 17 - Directors' Fees

Article 18 - Artists and Sportsmen

Article 19 - Pensions and Annuities

Article 20 - Government Service

Article 21 - Teachers and Researchers

Article 22 - Students and Trainees

Article 23 - Other Income

Article 24 - Elimination of Double Taxation

Article 25 - Mutual Agreement Procedure

Article 26 - Exchange of Information

Article 27 - Non Discrimination

Article 28 - Miscellaneous Rules

Article 29 - Income of Government and Institutions

Article 30 - Members of Diplomatic Missions and Consular Posts

Article 31 - Entry into Force

Article 32 - Duration and Termination

Article 1
Personal Scope

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 1Personal Scope

Article 2Taxes Covered

Article 1
Personal Scope

Article 2
Taxes Covered